M/s.Om Shree Maa Mangala Logistics Pvt. Ltd

1. Rate of GST applicable on Invoices to be raised by M/s Om Shree Maa Mangala Logistics Pvt. Ltd to M/s XYZ (Foreign Company) on transportation of Goods through rail and treatment of GST ITC ? 

2. Whether the lower rate of GST @ 5% is service specific or service provider specific (i.e. applicable only for transportation by Indian Railways or to any person for transportation through rail)? 

3. If a lower rate @ 5% is not applicable, then can we claim such an amount from M/s XYZ (Foreign Company) as reimbursement without raising Invoices? 

4. Can we raise separate invoice for only Service charges for arrangement of such services?